Income Taxes	9 Months Ended
Oct. 03, 2015
Income Taxes
Income Taxes	13. Income Taxes CRA's effective income tax rates were 35.3% and 42.8% for the third quarters of fiscal 2015 and fiscal 2014, respectively. The effective tax rate in the third quarter of fiscal 2015 was lower than the combined Federal and state statutory tax rate and included favorable rate drivers resulting from the geographical mix of earnings and the use of valuation allowances, offset by the tax treatment of contingent consideration and other permanent tax differences. Additionally, there were several discrete items in the third quarter of fiscal 2015 that benefited the rate, the majority of which related to the revaluing of CRA's US deferred tax assets for an increase in the state applicable rate stemming from 2015 state statutory law changes. The effective tax rate in the third quarter of fiscal 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to certain unfavorable tax adjustments, offset partially by a favorable geographical mix of earnings. CRA's effective income tax rates were 38.0% and 44.1% for the fiscal year-to-date periods ended October 3, 2015 and September 27, 2014, respectively. The effective tax rate in the fiscal year-to-date period ended October 3, 2015 was lower than the combined Federal and state statutory tax rate and included favorable rates drivers resulting from the geographical mix of earnings and the use of valuation allowances, offset by the tax treatment of contingent consideration and other permanent tax differences. The valuation allowance benefit resulted from the utilization of certain historical foreign net operating losses that previously had valuation allowances. Additionally, there was a discrete benefit year-to-date which included the following items: revaluing of CRA's US deferred tax assets for an increase in the state applicable rate stemming from 2015 state statutory law changes; prior period true-ups primarily as a result of a decrease in a statutory withholding tax rate; and release of reserves in connection with the finalization of the tax examination in France for fiscal years 2011 and 2012, which were partially offset by a discrete provision in the first quarter of fiscal 2015 in connection with income taxes payable for a state examination that has now concluded. The effective tax rate for the fiscal year-to-date period ended September 27, 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to the approximately $0.8 million non-cash tax expense recorded in the second quarter of fiscal 2014 to correct an immaterial error in CRA's previously issued consolidated financial statements, partially offset by certain favorable tax adjustments that were treated as discrete items in the fiscal year-to-date period ended September 27, 2014. CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries as of October 3, 2015 because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business as it expects to have sufficient cash flow and availability from its U.S. credit line to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would incur minimal additional tax expense.

13. Income Taxes

CRA's effective income tax rates were 35.3% and 42.8% for the third quarters of fiscal 2015 and fiscal 2014, respectively. The effective tax rate in the third quarter of fiscal 2015 was lower than the combined Federal and state statutory tax rate and included favorable rate drivers resulting from the geographical mix of earnings and the use of valuation allowances, offset by the tax treatment of contingent consideration and other permanent tax differences. Additionally, there were several discrete items in the third quarter of fiscal 2015 that benefited the rate, the majority of which related to the revaluing of CRA's US deferred tax assets for an increase in the state applicable rate stemming from 2015 state statutory law changes. The effective tax rate in the third quarter of fiscal 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to certain unfavorable tax adjustments, offset partially by a favorable geographical mix of earnings.

CRA's effective income tax rates were 38.0% and 44.1% for the fiscal year-to-date periods ended October 3, 2015 and September 27, 2014, respectively. The effective tax rate in the fiscal year-to-date period ended October 3, 2015 was lower than the combined Federal and state statutory tax rate and included favorable rates drivers resulting from the geographical mix of earnings and the use of valuation allowances, offset by the tax treatment of contingent consideration and other permanent tax differences. The valuation allowance benefit resulted from the utilization of certain historical foreign net operating losses that previously had valuation allowances. Additionally, there was a discrete benefit year-to-date which included the following items: revaluing of CRA's US deferred tax assets for an increase in the state applicable rate stemming from 2015 state statutory law changes; prior period true-ups primarily as a result of a decrease in a statutory withholding tax rate; and release of reserves in connection with the finalization of the tax examination in France for fiscal years 2011 and 2012, which were partially offset by a discrete provision in the first quarter of fiscal 2015 in connection with income taxes payable for a state examination that has now concluded. The effective tax rate for the fiscal year-to-date period ended September 27, 2014 was higher than CRA's combined Federal and state statutory tax rate primarily due to the approximately $0.8 million non-cash tax expense recorded in the second quarter of fiscal 2014 to correct an immaterial error in CRA's previously issued consolidated financial statements, partially offset by certain favorable tax adjustments that were treated as discrete items in the fiscal year-to-date period ended September 27, 2014.

CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries as of October 3, 2015 because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business as it expects to have sufficient cash flow and availability from its U.S. credit line to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would incur minimal additional tax expense.